Jump to Main Content
USA flagAn Official Website of the United States Government
Advocacy Article

IRS Issues Final Regulations on Health Insurance Premium Tax Credit

IRS Issues Final Regulations on Health Insurance Premium Tax Credit

On May 18, the Internal Revenue Service (IRS) issued final regulations on the health insurance premium tax credit.  The final regulations provide guidance under the Affordable Care Act, which lets individuals and small businesses buy private health insurance through state-based competitive marketplaces called affordable insurance exchanges.  The final regulations outline who is eligible for the credit and provide definitions for various terms used in the Affordable Care Act.  The final regulations also explain the standards for determining the affordability of employer-sponsored coverage, while also providing an employee-affordability safe harbor. 

Comments are due by August 21, 2012.

  • Link to the final regulations
  • Submit comments on the final rule to the IRS electronically (IRS REG-131491-10)  
  • Advocacy contact: Dillon Taylor or call at 202-401-9787
  • Regulations.gov, the Federal government’s one stop site to comment on Federal regulations